Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614

Annotation 505.0746

(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS

505.0746Railroad Track Components. A taxpayer enters into a contract to furnish railroad track components such as switches, frogs, point protectors, switch stands, guard rails, derails, and insulated joints to a California regional rail authority. Tax applies to sales to governmental entities other than the U.S. and its agencies. While 49 U.S.C. section 11503(b) operates to exempt sales of rolling stock from tax, it does not apply to track components. Further, a tax imposed on retail sales of track components does not discriminate against a rail carrier. 5/23/95.

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